Annie S. Mcgowan- Texas A&M University
Annie S. Mcgowan
- Texas A&M University
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5
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Introduction
Skills and Expertise
Current institution
Publications
Publications (5)
This study explores the relation between activity-based costing (ABC) information use and four measures of hospital performance - profitability, revenue enhancement, cost containment, and societal commitment. Specifically, we address the issue of whether, relative to non-adopters, hospitals enhance revenues, reduce costs, increase profitability, an...
We test the conjecture from prior research that defense contractors' excess profitability in the 1980s stemmed from their ability to shift common overhead costs to government contracts that typically allow cost reimbursement or price renegotiation (Rogerson 1992; Thomas and Tung 1992; Lichtenberg 1992). Although we confirm prior evidence that defen...
Our study used North Carolina local government data to examine the extent to which audit contract type is capable of explaining the variation in audit fees, after controlling for variables found to be significant correlates in prior audit economics studies (e.g., Z. Palmrose, The Account. Rev. 64 (3) (1989) 494). We used a LOGIT regression model to...
Thesis (Ph. D.)--University of North Texas, May, 1994. Includes bibliographical references (leaves 175-181). Microfiche. "94-24390."
